There were58,000 shares of common stock outstanding in Johannesson&Johannesson on January 1, 2021. On April 1, 2021, Johannesson&Johannesson issued an additional 28,000 shares of common stock. The firm had outstanding and fully vested incentive stock options for 9,000 shares, exercisable at $11. These options had not been exercised. The market price of common stock at the end of the year was $21. The average market price of common stock over the year was $20. Johannesson&Johannesson's net income was $309,915 for 2021. Considering the above information, what diluted earnings per share should Johannesson&Johannesson report (rounded)?